July 9, 1999
CLA-2-71:RR:NC:SP:233 E83001CATEGORY:CLASSIFICATIONTARIFF NO.:7113.19.5000; 9802.00.80
Mr. Eli Haas
E N H International Inc.
580 Fifth Avenue, Suite 910
New York, NY 10036RE: The tariff classification of diamond and gold or platinum jewelry from abroad.
Dear Mr. Haas:
In your letter dated May 27, 1999, you requested a tariff classification ruling.
The merchandise to be imported consists of American polished unset diamonds which are shipped abroad to be set in foreign-made gold or platinum mountings and then re-imported to the U.S. as mounted jewelry.
The applicable subheading for the diamond and gold or platinum jewelry will be 7113.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal...other. The rate of duty will be 5.5% ad valorem.
All merchandise imported into the United States is subject to duty on its full appraised value and total quantity unless specifically exempted. Heading 9802.00.80, HTS, provides for a partial exemption from duty on articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting. Under this provision, there would be a duty upon the full value of the imported articles, less the cost or value of such components. Based on the circumstances which you have described, were are of the opinion that allowances may be made under heading 9802.00.80, HTS, for the exported diamonds upon compliance with Sections 10.11 through 10.24 of the Customs Regulations, copy enclosed.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-637-7061.
Sincerely,
Robert B. Swierupski